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作 者:庞凤喜[1] 牛力 PANG Feng-xi;NIU Li(School of Public Finance and Taxation,Zhongnan University of Economics and Law,Wuhan,Hubei 430073,China)
机构地区:[1]中南财经政法大学财政税务学院,湖北武汉430073
出 处:《河北大学学报(哲学社会科学版)》2019年第2期149-155,共7页Journal of Hebei University(Philosophy and Social Science)
基 金:国家社科基金重点项目"积极应对老龄化的公共财政;公共政策目标选择及实现机制研究"(18AJY024)
摘 要:积极老龄化是应对老龄化社会各项挑战的重要战略思想,而积极老龄化目标的实现,需要以政府为主导,对现有公共政策体系进行重构与完善。已有文献大多围绕应对老龄化社会的公共政策选择展开分析,而未能充分意识到老年人健康、参与、保障等基本社会权利的实现,需要足够且可持续的公共财政能力予以支撑。后续研究,有必要在公共财政与公共政策的综合性视角下,将原有局部领域、具体环节的公共政策纳入整个财税体制的分析框架中,以提升中国涉老公共政策的系统性、针对性与可行性,并使政策的制定、实施能够与社会经济可持续发展、协调发展实现有机结合。Active aging is an important strategic idea to deal with the challenges of an aging society.To achieve the goal of active aging,it is necessary to take the government as the leading role,and reconstruct the existing public policy system.The existing researches are mostly devoted to the study of public policy choices in response to an aging society.However,they fail to notice the realization of basic social rights of the elderly such as health,participation and security,needs adequate and sustainable public finance capability.In the subsequent research,it is necessary to integrate the existing public policies in local areas and specific links into the analysis framework of the whole fiscal and taxation system from the comprehensive perspective of public finance and public policy,so as to enhance the systematicness,pertinence and feasibility of China's old-related public policies,and enable the formulation and implementation of policies to be organically integrated with the sustainable development of social economy and coordinated development.
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